财政转移支付对国定扶贫县财政支出行为影响的实证研究——基于592个国定扶贫县的考察  

EMPIRICAL STUDY OF THE EFFECT OF INTERGOVERNMENTAL TRANSFER PAYMENTS ON FISCAL EXPENDITURE BEHAVIOR OF NATIONAL POVERTY-STRICKEN COUNTIES——A Study Based on 592 National Poverty-stricken Counties

作　　者：李丹[1] 张侠[2] 

机构地区：[1]南京审计学院 [2]上海财经大学公共经济与管理学院

出　　处：《经济理论与经济管理》2015年第3期74-84,共11页Economic Theory and Business Management

基　　金：国家自然科学基金"转移支付制度与地方政府行为:激励效应与机制重构"(71373150)的资助

摘　　要：本文以国定扶贫县为研究对象,并细分"老、少、边、穷"四个地区,分析财政转移支付对贫困地区财政支出行为变化的影响。文章利用动态面板回归模型,采用系统GMM法,详细研究了各类转移支付以及增量转移支付对国定扶贫县财政支出结构的影响,研究表明,地方政府在既有支出格局下并没有特别偏向某类财政支出。这说明国定扶贫县可能为保住"贫困县"帽子,转移支付被用于维护自身的利益支出以及协调各方的利益关系。Based on the study of the national poverty counties,this paper analyzes the effect of intergovernmental transfer payment on changes in financial expenditure behavior.By using a dynamic panel regression model and the system GMM method,this paper studies the effect of all kinds of transfer payment and the incremental of transfer payment on the behavior of fiscal expenditure for local government.The empirical results show that there is no special preference of some kind of fiscal expenditure.The national poverty counties may have to keep the title of poverty-stricken counties,and give up the development.Fiscal transfer payments are used to maintain their own interest spending and coordinate the interests among all parties.

关 键 词：财政转移支付 财政支出行为 财政支出结构 

分 类 号：F812.45[经济管理—财政学]